BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each House thereof concurring therein):
Section 1. Amend Chapter 26, Part I, Title 14 of the Delaware Code by striking said chapter in its entirety and substituting in lieu thereof the following:
"Chapter 26. Vocational Schools
§2601. Power of County Vocational High School Districts and County Vocational-Technical School Districts to Levy Taxes for School Purposes.
Any county vocational-technical high school district or county vocational-technical center district may, in addition to the amounts appropriated to it by the General Assembly, levy and collect additional taxes for school purposes upon the assessed value of real estate in such district, as determined and fixed for county taxation purposes.
(1) The amount to be raised by taxation shall not exceed 6 cents on each $100 of the value of real property in Sussex County for the tax year 1982 and shall not exceed 7 cents on each $100 of the value of real property in Sussex County for the tax year 1983 and all tax years thereafter.
(2) The amount to be raised by taxation shall not exceed 10 cents on each $100 of the value of real property in Kent County for the tax year 1982 and all tax years thereafter.
(3) The amount to be raised by taxation shall not exceed 13 cents on each $100 of the value of real property in New Castle County for the tax year 1982 and shall not exceed 14 cents on each $100 of the value of real property in New Castle County for the tax year 1983 and all tax years thereafter.
(1) Any county vocational technical high school district, or county vocational technical center district, shall not charge tuition to cover the cost of vocational-technical education for nonresident pupils and shall not, in formulating admission policy, give preference to any applicant for admission based on the residence of such applicant.
§2602. Notification of Tax Rate.
The Board of Education for each vocational-technical high school district and each vocational-technical center district shall establish the tax rate in the month of May of each year and shall notify the Department of Finance in New Castle County and the Receiver of Taxes and County Treasurer in Kent and Sussex Counties by the 1st day of June of each year as to the tax rate established for the forthcoming year.
§2603. Collection, Deposit and Disbursement of School Taxes.
(a) The Department of Finance for New Castle County and the Receiver of Taxes and County Treasurer for Kent and Sussex Counties shall collect such taxes in the same manner and at the same time as provided by law for the collection of taxes for other purposes provided, however, that after June 30, 1981 in New Castle County the Department of Finance and the Receiver of Taxes and County Treasurer in Kent and Sussex Counties shall allow no abatement or discount upon any taxes levied for school purposes required to be collected by them; and for all tax years commencing after June 30, 1981 shall, after the 30th day of September in the year in which the tax rolls shall be delivered to them, add to the taxes to be paid thereafter a penalty of one-half of 1 percent per month until the same shall be paid.
(b) All money so collected shall be paid to the State Treasurer and shall be deposited by him in a separate account in the depository for other school moneys to the credit of the district. Warrants or drafts on the said fund shall be drawn by the school board of the district and shall be applied only for the purpose for which the levy is made.
§2604. Report of School Tax Collections and Payment of Collected Taxes.
(a) The Department of Finance for New Castle County and each Receiver of Taxes and County Treasurer for Kent and Sussex Counties shall on the first day of each month make a report to the school board of the district for which he is collecting taxes, to the State Treasurer and to the State Board of Education of all taxes collected in the previous month. The forms shall show a complete breakdown of taxes collected, such as capitation, debt service and current expenses, and such other information as may be required.
(b) The Departments of Finance for New Castle and Sussex Counties and the Receiver of Taxes and County Treasurer for Kent County shall, not less than once each calendar month, pay over to the State Treasurer all funds collected by him for any district."
Section 2. If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Act which can be given effect without the invalid provision or application, and to that end the provisions of this Act are declared to be severable.
Section 3. This Act shall take effect on July 1, 1981.